Introduction

Tax accounting is not the same as tax law — and mixing the two causes mistakes. This session explains how current and deferred tax must be accounted for under IFRS for SMEs Section 29.

Category: Accounting

Channel 2: Growth

---

Information

Available from: 28 January 2026, 14:00

Format: Webinar

CPD Units: 3

---

What will set you apart

By attending this webinar you will gain the following competencies

• The purpose of Section 29 in the IFRS for SMEs
• The difference between tax law and tax accounting
• How to account for current tax correctly
• What deferred tax really represents in the financial statements
• How temporary differences arise
• How to recognise and measure deferred tax
• Common mistakes made in income tax and deferred tax accounting

---

Certificate

The following event is awarded 3 CPD units in Accounting.

---

Presenter

Nicolene Steenkamp

Guiding members through impactful educational programmes to achieve professional milestones.

---

Get Access to Related Accounting Weekly Articles

Accounting Weekly

Please note reading Accounting Weekly articles count towards non-verifiable CPD.

---

Support

For support queries please log a ticket on your membership profile.